Florida Senate - 2008 COMMITTEE AMENDMENT

Bill No. PCS (516968) for SB 2788

457608

CHAMBER ACTION

Senate

Comm: RCS

4/2/2008

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House



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The Committee on Finance and Tax (Geller) recommended the

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following amendment:

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     Senate Amendment (with title amendment)

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     Between line(s) 1022 and 1023,

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insert:

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     Section 12.  Present paragraph (f) of subsection (7) of

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section 212.055, Florida Statutes, is redesignated as paragraph

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(g), and a new paragraph (f) is added to that subsection, to

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read:

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     212.055  Discretionary sales surtaxes; legislative intent;

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authorization and use of proceeds.--It is the legislative intent

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that any authorization for imposition of a discretionary sales

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surtax shall be published in the Florida Statutes as a subsection

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of this section, irrespective of the duration of the levy. Each

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enactment shall specify the types of counties authorized to levy;

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the rate or rates which may be imposed; the maximum length of

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time the surtax may be imposed, if any; the procedure which must

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be followed to secure voter approval, if required; the purpose

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for which the proceeds may be expended; and such other

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requirements as the Legislature may provide. Taxable transactions

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and administrative procedures shall be as provided in s. 212.054.

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     (7)  VOTER-APPROVED INDIGENT CARE SURTAX.--

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     (f) Notwithstanding any provision of this subsection except

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paragraphs (b) and (g), a hospital surtax may be levied upon

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approval of a referendum by the electors in a county that has

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more than one independent special hospital district and a

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population of fewer than 50,000 residents, not including inmates

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and patients residing in institutions operated by the Federal

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Government, the Department of Corrections, the Department of

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Health, or the Department of Children and Family Services.

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Subject to the cap in paragraph (g), the surtax may be levied at

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a rate not to exceed 1 percent.

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     1. At least 90 days before submitting the referendum to the

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voters, the governing body of the county shall certify to the

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Department of Revenue the populations of each special hospital

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district. If the surtax referendum is approved, the surtax

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proceeds shall be allocated to each district in proportion to the

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relative populations certified by the county governing body.

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     2. In addition to the uses authorized by this subsection,

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an independent special hospital district may pledge surtax

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proceeds to service new or existing bond indebtedness and may use

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surtax proceeds to pay the direct costs incurred to finance,

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plan, construct, or reconstruct a public or not-for-profit

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hospital in the county; the land acquisition, land improvement,

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design, engineering costs, equipment, and furnishing costs

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related to the hospital; or the direct costs associated

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therewith. An independent hospital district may use the services

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of the Division of Bond Finance of the State Board of

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Administration pursuant to the State Bond Act to issue bonds

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under this paragraph.

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     3. Any county having a population of fewer than 50,000

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residents at the time bonds authorized in this paragraph are

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issued shall retain the authority granted under this paragraph

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throughout the term of such bonds, including the term of any

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refinancing bonds, regardless of any subsequent increase in

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population which results in the county having 50,000 or more

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residents.

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     4. If the indebtedness issued by one hospital district

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expires before the indebtedness issued by the other hospital

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district, the full amount of the surtax proceeds shall be applied

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to service the remaining indebtedness until it is extinguished.

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     On line(s) 55, after the first semicolon,

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insert:

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amending s. 212.055, F.S.; authorizing certain counties to

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levy a hospital surtax subject to referendum approval;

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providing for the allocation and uses of the surtax

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proceeds;

4/1/2008  8:24:00 AM     593-06323-08

CODING: Words stricken are deletions; words underlined are additions.